Resignation and appointment of new auditor

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PRATEEK GOYAL (Querist)

04 October 2013 Sir,

Old Auditor resigned on 30/12/2012 in a private limited company.

No Form 23 or 23B has been filed since then upto 04/10/2013.

What could be the implications and how could we reduce the penalties on the above forms??

Ajay Mishra

Ajay Mishra (Expert)

04 October 2013 Procedure to Appoint of Auditor and file Form 23B (Appointment of Auditor)

1. The Company will call a Board Meeting after resignation of auditor to accept resignation of old auditor, fill a casual vacancy by new auditor and call a general meeting.
2.The company will appoint new statutory auditor at general meeting
3.Send letter of appointment to auditor within seven days from the appointment.
4. The auditor give letter of acceptance as auditor to the company and send a copy of the same to the old auditor of his appointment.
5. The auditor also intimate ROC in Form 23B within 30 days from the date of acceptance of letter of appointment.
6. Form 23B can be download from www.mca.gov.in
7. Letter of appointment will be attached with Form 23b.
8. The SRN no will be generated with fee.

Ankur Garg

Ankur Garg (Expert)

04 October 2013 Agree with the procedure shared by the expert.

Thanks

Ankur Garg

Ankur Garg (Expert)

04 October 2013 In your case there is no need to file form 23 under section 192 as no special resolution was passed.

I would suggest you to complete the appointment formalities as early as possible and do not think about fees etc.

Thanks

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